CMP.1.5.110 Bookkeeping and Accounting

(a) Each licensee shall maintain a double-entry bookkeeping system for the purpose of recording all receipts and expenditures in connection with the conduct of gaming operations and the disbursement of profits derived therefrom. Such bookkeeping system shall consist of a columnar book maintained on a calendar of fiscal year basis.

(b) The columnar book, deposit books, savings account pass books, canceled checks, checkbooks, deposit slips, and bank statements of gaming operations and all other books and accounts shall be available at reasonable times for examination by the Tribe or its authorized representative. All documents supporting the entries made in the books of accounts shall be kept by the licensee for a period of not less than four (4) years. Such documents shall include, but are not limited to, bank statements, canceled checks, deposit slips and invoices for all expenditures.